A New Tax System (Wine Equalisation Tax Imposition - Customs) Act 1999

1   1   Short title  
This Act may be cited as the A New Tax System (Wine Equalisation Tax Imposition - Customs) Act 1999.

2   2   Commencement  
This Act commences on 1 July 2000.

3   Imposition  

(1)  
The tax that is payable under the wine tax law (within the meaning of the A New Tax System (Wine Equalisation Tax) Act 1999) is imposed by this section under the name of wine equalisation tax ( wine tax ).

(2)  
This section imposes wine tax only so far as that tax is a duty of customs within the meaning of section 55 of the Constitution.

4   4   Rate  
The rate of wine tax payable under the A New Tax System (Wine Equalisation Tax) Act 1999 is 29%.

5   Act does not impose a tax on property of a State  

(1)  
This Act does not impose a tax on property of any kind belonging to a State.

(2)  
Property of any kind belonging to a State has the same meaning as in section 114 of the Constitution.